I am paying $10.00 to someone who can answer the following question
with a link to an industrial research to prove the following:

As an IT auditor, ON AVERAGE, how much time should I estimate or
reserve, per control activity, for someone who is coming in to do
testing of SOX controls?

For example: 4 hours to test 1 control, 8 hours /control, 12 hours, etc.

I know my total number of controls, I need the average time per
control to create a budget to hire someone to do it. Thanks!